The Customs Tariff (Suspension of Import Duty Rates) (Amendment) Regulations 2026
These Regulations amend the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) (“the 2020 SI”). Regulation 2(2) amends the definition of “Suspensions of Import Duty Rates Document” in regulation 2 of the 2020 SI to refer to a new version of that document. The new version of that document has been revised to implement new suspensions granted as a result of the 2025 to 2026 application window for business suspensions. This new version of the document also makes routine technical and descriptive updates, and corrects minor errors.
Lifecycle
Department
Made
13 Jul 2026
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In force
05 Aug 2026
Enabling power
the Act These Regulations are made by the Treasury in exercise of the powers conferred by sections 12(1) and (3), and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018 (“”). Further to section 12(5) of the Act, in considering what provision to include in these regulations, the Treasury have had regard to a recommendation made to them by the Secretary of State. Further to section 28 of the Act, the Treasury and the Secretary of State, in exercising their functions under Part 1 of the Act, have had regard to the international arrangements to which His Majesty’s government in the United Kingdom is a party that are relevant to the exercise of those functions.
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